Cost recovery. Richardses' Tree Farm. Inc, purchased a new aerial tree trimmer for $82,000. It is ciassified in the property class category of a singie-purpose agricultural and horticultural structure. Then the company sold the tree trimmer after four years of service. If a seven-year life and MACRS, depreciation schedule, what is the after-tax cash flow from the sale of the trimmer (use a 35% tax rate) if a. the sales price was $36.000 ? b. the sales price was $25,616,80 ? c. the sales price was $20,000 ? Data table MACRS Fixed Annual Expense Percentages by Recovery Class Click on this icon to download the data from this table